PENGARUH TOTAL ASET, VARIABILITAS PERSEDIAAN, DAN POLITICAL COST TERHADAP KEBIJAKAN AKUNTANSI PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (2007-2008)

Shabrina, Yustisia (2012) PENGARUH TOTAL ASET, VARIABILITAS PERSEDIAAN, DAN POLITICAL COST TERHADAP KEBIJAKAN AKUNTANSI PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (2007-2008). S1 thesis, Universitas Negeri Jakarta.

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Abstract

Yustisia Shabrina, 2011; The Influence Of Total Asset, Inventory Variability, and Political Cost on Inventory Accounting Policy of Manufacturing Companies in Indonesia Stock Exchange (2007-2008). Purpose of this research was to observe the effect of total asset, inventory variability, and political cost on the selection on inventory accounting policy. This research was conducted during March until May 2011, in manufacturing companies listed Indonesia Stock Exchange period 2007-2008. The statistical method used for examining the hypothesis was logistic regression. The result of this research indicates that, Hypothesis 1 (H1) showed that the total asset influenced the selection of inventory accounting policy. This result was supported by previous research written by Ernawati Aprilina and Intiyas Utami (2007), which explains that the concept of tax measured by total asset effected the selection of inventory accounting policy. Hypothesis 2 (H2) indicated that inventory variability have no effect to the selection of accounting policy. This result is opposed to the research conducted by Salma Taqwa (2001), which showed that inventory variability affected the selection of inventory accounting policy, but in the otherwise this result is similar to the research by Mukhlasin (2001) which showed that inventory variability influenced the selection of inventory accounting policy. Hypothesis 3 (H3) in this research was similar with the variable of inventory variability, which is not influential. Same result showed by Ernawati Aprlina and Intiyas Utami (2007) which explained that there was no effect between political cost towards selection of inventory accounting policy.

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Tresno Eka Jaya, S.E., M.Ak. Pembimbing II: Indra Pahala S.E., M.Si.
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Helda Romauli Siregar
Date Deposited: 03 Apr 2018 07:30
Last Modified: 03 Apr 2018 07:30
URI: http://repository.fe.unj.ac.id/id/eprint/4165

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